New Delhi Taxpayers whose income falls below the taxable threshold, but who end up having tax deducted at source for a variety of reasons and then file income tax returns solely for the purpose of a refund, may no longer have to do so. Instead, they may be able to claim a refund by filling up a simple form. A recommendation to this effect was made by the Select Committee on the Income-Tax Bill 2025 , according to government functionaries directly familiar with the legislation.